{"id":36140,"date":"2026-05-11T11:32:20","date_gmt":"2026-05-11T09:32:20","guid":{"rendered":"https:\/\/suport.fundesplai.org\/?p=36140"},"modified":"2026-08-04T11:56:56","modified_gmt":"2026-08-04T09:56:56","slug":"la-llei-estatal-deconomia-social-incorpora-lempresa-social-com-a-nova-figura-juridica","status":"publish","type":"post","link":"https:\/\/suport.fundesplai.org\/es\/blog-es\/juridico\/la-llei-estatal-deconomia-social-incorpora-lempresa-social-com-a-nova-figura-juridica\/","title":{"rendered":"La llei estatal d&#8217;economia social incorpora l&#8217;empresa social com a nova figura jur\u00eddica"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00bb1&#8243; _builder_version=\u00bb4.16&#8243; global_colors_info=\u00bb{}\u00bb][et_pb_row _builder_version=\u00bb4.16&#8243; background_size=\u00bbinitial\u00bb background_position=\u00bbtop_left\u00bb background_repeat=\u00bbrepeat\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4&#8243; _builder_version=\u00bb4.16&#8243; custom_padding=\u00bb|||\u00bb global_colors_info=\u00bb{}\u00bb custom_padding__hover=\u00bb|||\u00bb][et_pb_text _builder_version=\u00bb4.27.6&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb]<\/p>\n<div class=\"block block-field_resource_summary\">\n<p data-start=\"386\" data-end=\"571\">Con\u00e8ixer els canvis que introdueix la <strong>nova llei d&#8217;economia social<\/strong> \u00e9s clau perqu\u00e8 les entitats del sector puguin adaptar-se <strong>correctament al nou marc normatiu<\/strong>. \u200bDavant de qualsevol dubte, pots contactar amb el nostre <a href=\"https:\/\/suport.fundesplai.org\/es\/servicios\/juridico\/\" target=\"_blank\" rel=\"noopener\">servei jur\u00eddic<\/a>.<\/p>\n<\/div>\n<p>[\/et_pb_text][et_pb_code _builder_version=\u00bb4.27.6&#8243; _module_preset=\u00bbdefault\u00bb custom_margin=\u00bb30px||||false|false\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_code][et_pb_button button_url=\u00bbhttps:\/\/suport.fundesplai.org\/serveis\/servei-juridic\/\u00bb url_new_window=\u00bbon\u00bb button_text=\u00bbContacta amb el servei jur\u00eddic\u00bb button_alignment=\u00bbcenter\u00bb _builder_version=\u00bb4.27.4&#8243; _module_preset=\u00bbdefault\u00bb custom_margin=\u00bb30px||||false|false\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_button][et_pb_text _builder_version=\u00bb4.27.6&#8243; background_size=\u00bbinitial\u00bb background_position=\u00bbtop_left\u00bb background_repeat=\u00bbrepeat\u00bb custom_margin=\u00bb30px||||false|false\u00bb hover_enabled=\u00bb0&#8243; global_colors_info=\u00bb{}\u00bb sticky_enabled=\u00bb0&#8243;]<\/p>\n<div class=\"block block-field_tags\">\n<div class=\"content\">\n<div class=\"field-tags field-type-entity-reference field-label-inline\">\n<div class=\"block block-body\">\n<div class=\"content\">\n<div class=\"field-body field-type-text-with-summary field-label-hidden field-value\">\n<section data-history-node-id=\"84794\">\n<div class=\"field-body field-type-text-with-summary field-label-hidden field-value\">\n<section data-history-node-id=\"147642\">\n<div class=\"field-body field-type-text-with-summary field-label-hidden field-value\">\n<section data-history-node-id=\"85612\">\n<div class=\"field-body field-type-text-with-summary field-label-hidden field-value\">\n<div class=\"block block-body\">\n<div class=\"content\">\u00a0<\/div>\n<\/div>\n<div class=\"block block-field_resource_contents\">\n<div class=\"content\">\n<div class=\"toc-content js-toc-content\" data-once=\"resourceToc\">\n<section data-history-node-id=\"147642\">\n<div class=\"field-body field-type-text-with-summary field-label-hidden field-value\">\n<div class=\"block block-field_resource_contents\">\n<div class=\"content\">\n<div class=\"toc-content js-toc-content\" data-once=\"resourceToc\">\n<section data-history-node-id=\"148091\">\n<div class=\"field-body field-type-text-with-summary field-label-hidden field-value\">\n<p>El 9 d\u2019abril de 2026 es va publicar al Butllet\u00ed Oficial de l\u2019Estat la nova\u00a0<strong style=\"font-weight: 500;\">llei integral d\u2019impuls de l\u2019economia social, \u00a0<\/strong>la<strong style=\"font-weight: 500;\">\u00a0<\/strong><a href=\"https:\/\/www.afandaluzas.org\/ley-1-2026-de-8-de-abril-integral-de-impulso-de-la-economia-social\/\">Ley 1\/2026, de 8 de abril, Integral de Impulso de la Econom\u00eda Social<\/a>, que modifica la<a href=\"https:\/\/www.boe.es\/buscar\/act.php?lang=ca&amp;id=BOE-A-2011-5708&amp;tn=1&amp;p=\">\u00a0<strong style=\"font-weight: 500;\">Llei 5\/2011, de 29 de mar\u00e7<\/strong><\/a>. La reforma actualitza el marc normatiu estatal i introdueix canvis rellevants en la definici\u00f3 de les entitats que formen part del sector.<\/p>\n<p>Entre les novetats principals destaquen la delimitaci\u00f3 dels\u00a0<strong style=\"font-weight: 500;\">centres especials de treball d\u2019iniciativa social<\/strong>\u00a0i la incorporaci\u00f3 d\u2019una nova categoria jur\u00eddica: l\u2019<strong style=\"font-weight: 500;\">empresa social<\/strong>.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_84 ez-toc-wrap-center counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Taula de continguts<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Alternar tabla de contenidos\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #525459;color:#525459\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #525459;color:#525459\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/suport.fundesplai.org\/es\/blog-es\/juridico\/la-llei-estatal-deconomia-social-incorpora-lempresa-social-com-a-nova-figura-juridica\/#Canvis_en_el_reconeixement_dels_centres_especials_de_treball\" >Canvis en el reconeixement dels centres especials de treball<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/suport.fundesplai.org\/es\/blog-es\/juridico\/la-llei-estatal-deconomia-social-incorpora-lempresa-social-com-a-nova-figura-juridica\/#Sincorpora_la_figura_de_lempresa_social\" >S\u2019incorpora la figura de l\u2019empresa social<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/suport.fundesplai.org\/es\/blog-es\/juridico\/la-llei-estatal-deconomia-social-incorpora-lempresa-social-com-a-nova-figura-juridica\/#Diferencies_amb_el_projecte_normatiu_catala\" >Difer\u00e8ncies amb el projecte normatiu catal\u00e0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/suport.fundesplai.org\/es\/blog-es\/juridico\/la-llei-estatal-deconomia-social-incorpora-lempresa-social-com-a-nova-figura-juridica\/#Un_marc_mes_alineat_amb_Europa\" >Un marc m\u00e9s alineat amb Europa<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/suport.fundesplai.org\/es\/blog-es\/juridico\/la-llei-estatal-deconomia-social-incorpora-lempresa-social-com-a-nova-figura-juridica\/#Altres_continguts_relacionats\" >Altres continguts relacionats<\/a><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Canvis_en_el_reconeixement_dels_centres_especials_de_treball\"><\/span>Canvis en el reconeixement dels centres especials de treball<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Una de les modificacions clau afecta l\u2019article 5 de la Llei 5\/2011, que regula les entitats de l\u2019economia social. La nova norma inclou expl\u00edcitament els\u00a0<strong style=\"font-weight: 500;\">centres especials de treball d\u2019iniciativa social<\/strong>\u00a0dins d\u2019aquest \u00e0mbit.<\/p>\n<p>A difer\u00e8ncia de la regulaci\u00f3 anterior, que feia una refer\u00e8ncia gen\u00e8rica als centres especials de treball, la reforma limita aquest reconeixement als que tenen car\u00e0cter d\u2019iniciativa social. Aix\u00f2 suposa una\u00a0redefinici\u00f3\u00a0del per\u00edmetre de les entitats que poden ser considerades part de l\u2019economia social.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Sincorpora_la_figura_de_lempresa_social\"><\/span>S\u2019incorpora la figura de l\u2019empresa social<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>La llei introdueix per primera vegada la categoria d\u2019<strong style=\"font-weight: 500;\">empresa social<\/strong>\u00a0dins del marc jur\u00eddic estatal. Aquesta nova figura s\u2019alinea amb les pol\u00edtiques europees i reconeix aquelles entitats que desenvolupen una activitat econ\u00f2mica amb una\u00a0<strong style=\"font-weight: 500;\">finalitat social o mediambiental<\/strong>.<\/p>\n<p>Per ser considerada empresa social, l\u2019entitat ha de complir diversos requisits. Entre aquests, cal que els seus estatuts defineixin clarament els objectius socials o mediambientals i que es destini\u00a0<strong style=\"font-weight: 500;\">almenys el 95% dels beneficis<\/strong>\u00a0a aquests fins o a la millora de l\u2019activitat.<\/p>\n<p>A m\u00e9s, aquestes entitats poden adoptar diferents formes jur\u00eddiques, sempre que compleixin els principis de l\u2019economia social i mantinguin una vinculaci\u00f3 amb altres entitats del sector o amb participaci\u00f3 p\u00fablica limitada.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Diferencies_amb_el_projecte_normatiu_catala\"><\/span>Difer\u00e8ncies amb el projecte normatiu catal\u00e0<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>La reforma estatal coincideix amb la tramitaci\u00f3 del Projecte de llei d\u2019economia social i solid\u00e0ria de Catalunya, que encara no incorpora alguns d&#8217;aquests canvis de la normativa estatal.<\/p>\n<p>En concret, el projecte catal\u00e0 mant\u00e9 una definici\u00f3 m\u00e9s \u00e0mplia dels centres especials de treball i no inclou la figura de l\u2019<strong style=\"font-weight: 500;\">empresa social<\/strong>\u00a0en els termes establerts per la normativa estatal.<\/p>\n<p>At\u00e8s el car\u00e0cter b\u00e0sic de la legislaci\u00f3 estatal, aquesta diverg\u00e8ncia pot requerir ajustos per garantir la coher\u00e8ncia normativa i evitar possibles inseguretats jur\u00eddiques en el sector.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Un_marc_mes_alineat_amb_Europa\"><\/span>Un marc m\u00e9s alineat amb Europa<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Amb aquesta reforma, l\u2019Estat adapta la regulaci\u00f3 de l\u2019economia social a les tend\u00e8ncies europees i introdueix\u00a0<strong style=\"font-weight: 500;\">criteris m\u00e9s precisos<\/strong>\u00a0per definir les entitats que en formen part.<\/p>\n<p>La nova llei pot tenir un\u00a0<strong style=\"font-weight: 500;\">impacte significatiu<\/strong>\u00a0en el reconeixement i funcionament de les entitats del tercer sector, especialment en aquelles que desenvolupen activitats econ\u00f2miques am<\/p>\n<\/div>\n<\/section>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<p>Font: redactat per l\u2019equip de Suport Tercer Sector a<a href=\"https:\/\/xarxanet.org\/juridic\/recursos\/que-han-de-saber-les-entitats-socials-abans-de-presentar-se-una-licitacio-publica\">\u00a0<\/a><a href=\"https:\/\/xarxanet.org\/noticies\/juridic\/la-nova-llei-dimpuls-de-leconomia-social-redefineix-les-entitats-del-sector\" target=\"_blank\" rel=\"noopener\">Xarxanet.<\/a><\/p>\n<\/div>\n<\/section>\n<\/div>\n<\/section>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>[\/et_pb_text][et_pb_divider _builder_version=\u00bb4.24.3&#8243; _module_preset=\u00bbdefault\u00bb custom_margin=\u00bb20px||||false|false\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_divider][et_pb_text _builder_version=\u00bb4.27.6&#8243; _module_preset=\u00bbdefault\u00bb hover_enabled=\u00bb0&#8243; global_colors_info=\u00bb{}\u00bb sticky_enabled=\u00bb0&#8243;]<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Altres_continguts_relacionats\"><\/span>Altres continguts relacionats<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\n<p class=\"entry-title\"><a href=\"https:\/\/suport.fundesplai.org\/es\/?p=36068\">Els tipus de contractes laborals: qu\u00e8 cal saber des del tercer sector<\/a><\/p>\n<\/li>\n<li>\n<p class=\"entry-title\"><a href=\"https:\/\/suport.fundesplai.org\/blog\/juridic\/guia-per-obtenir-el-certificat-digital-duna-entitat-religiosa-pas-a-pas\/?preview=true\">Augmenta el control sobre els acomiadaments previs a la jubilaci\u00f3<\/a><\/p>\n<\/li>\n<li>\n<p class=\"entry-title\"><a href=\"https:\/\/suport.fundesplai.org\/blog\/juridic\/quan-i-com-comunicar-el-nomenament-del-responsable-del-sistema-intern-dinformacio\/\">El nomenament del responsable del sistema intern d\u2019informaci\u00f3: terminis i passos a seguir<\/a><\/p>\n<\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/suport.fundesplai.org\/es\/blog-es\/juridico\/la-planificacion-anual-una-obligacion-estrategica-para-el-buen-gobierno-de-las-entidades\/\">La planificaci\u00f3 anual, una obligaci\u00f3 estrat\u00e8gica per al bon govern de les entitats<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Con\u00e8ixer els canvis que introdueix la nova llei d&#8217;economia social \u00e9s clau perqu\u00e8 les entitats del sector puguin adaptar-se correctament al nou marc normatiu.<\/p>\n","protected":false},"author":416,"featured_media":21979,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"<p>Arriba el mes de juliol i les organitzacions sense \u00e0nim de lucre han de presentar les<strong>\u00a0liquidacions d\u2019impostos<\/strong>\u00a0del<strong> segon trimestre<\/strong> i, en moltes entitats, la<strong> declaraci\u00f3 anual de l\u2019Impost de Societats<\/strong>. El termini de la presentaci\u00f3 \u00e9s des de l\u20191 fins al 20 de juliol incl\u00f2s, o fins al 15 si s\u2019escull\u00a0<strong>domiciliar el pagament<\/strong>. A continuaci\u00f3, s\u2019expliquen els\u00a0<strong>impostos\u00a0<\/strong>i els\u00a0<strong>models\u00a0<\/strong>que s\u2019han de presentar a l\u2019<a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/ca_es\/inicio.html\" target=\"_blank\" rel=\"noopener\">Ag\u00e8ncia Tribut\u00e0ria<\/a> durant aquest tancament. En cas de dubtes pots contactar amb el nostre <a href=\"https:\/\/suport.fundesplai.org\/serveis\/economic\/\" target=\"_blank\" rel=\"noopener\">servei econ\u00f2mic<\/a>.<\/p><pre>\u00a0<\/pre><div class=\"views-row views-row-1 views-row-odd views-row-first\"><div class=\"views-field views-field-field-subtitols\"><div id=\"rec1\"><h2 id=\"rec1\">Retencions de l\u2019Impost sobre la Renda de les Persones F\u00edsiques (IRPF)<\/h2><\/div><\/div><div class=\"views-field views-field-field-continguts\"><div class=\"field-content\"><p>Per presentar la\u00a0<strong>declaraci\u00f3 de retencions\u00a0<\/strong>sobre l\u2019Impost de les Persones F\u00edsiques (IRPF) les entitats hauran de presentar els seg\u00fcents models:<\/p><ul><li><a href=\"https:\/\/suport.fundesplai.org\/blog\/actualitat-blog\/model-111\/\" target=\"_blank\" rel=\"noopener\">Model 111<\/a>: document per a totes les entitats que tinguin<strong>\u00a0personal empleat<\/strong>, encara que no hi hagi retencions. Tamb\u00e9 s'ha de presentar quan s\u2019efectu\u00efn pagaments a professionals aut\u00f2noms, entre altres casos.<\/li><li><a href=\"https:\/\/suport.fundesplai.org\/blog\/entitat-presentar-model-115\/\">Model 115<\/a>: quan l'organitzaci\u00f3 arrendi un<strong>\u00a0immoble urb\u00e0<\/strong>\u00a0(excloent els r\u00fastics i altres excepcions) haur\u00e0 de presentar aquest model.<\/li><li><a href=\"https:\/\/suport.fundesplai.org\/blog\/actualitat-blog\/model-123\/\" target=\"_blank\" rel=\"noopener\">Model 123<\/a>:\u00a0<strong>declaraci\u00f3\u00a0<\/strong>de les\u00a0<strong>retencions<\/strong>\u00a0i\u00a0<strong>ingressos\u00a0<\/strong>a compte de l'IRPF, Impost sobre Societats o impost sobre la renda de no residents, en cas que l'entitat hagi pagat interessos o altres retribucions de capital sotmeses a retenci\u00f3 durant el trimestre.<\/li><li><a href=\"https:\/\/suport.fundesplai.org\/blog\/actualitat-blog\/que-cal-saber-sobre-el-model-216\/\" target=\"_blank\" rel=\"noopener\">Model 216<\/a>: aquest model s\u2019ha de presentar per\u00a0<strong>declarar les retribucions efectuades<\/strong>\u00a0en els pagaments a persones f\u00edsiques, empreses o entitats que no resideixen fiscalment a l'Estat espanyol, per feines desenvolupades dins de l\u2019estat.<\/li><\/ul><pre>\u00a0<\/pre><\/div><\/div><\/div><div class=\"views-row views-row-2 views-row-even\"><div class=\"views-field views-field-field-subtitols\"><div id=\"rec5\"><h2 id=\"rec2\">Impost sobre el Valor Afegit (IVA)<\/h2><\/div><\/div><div class=\"views-field views-field-field-continguts\"><div class=\"field-content\"><p>Altra declaraci\u00f3 que s\u2019ha de fer \u00e9s la de l\u2019<strong>Impost sobre el Valor Afegit<\/strong>\u00a0(IVA). Per tant, les entitats hauran de presentar els seg\u00fcents documents:<\/p><ul><li><a href=\"https:\/\/suport.fundesplai.org\/blog\/actualitat-blog\/model-303\/\" target=\"_blank\" rel=\"noopener\">Model 303<\/a>: s\u2019utilitza aquest formulari per fer la\u00a0<strong>declaraci\u00f3 trimestral d'autoliquidaci\u00f3<\/strong>\u00a0de l\u2019<strong>IVA<\/strong>. Independentment de si el resultat de la declaraci\u00f3 \u00e9s a ingressar, zero o a favor de l\u2019organitzaci\u00f3.<\/li><li><a href=\"https:\/\/suport.fundesplai.org\/blog\/actualitat-blog\/model-349\/\" target=\"_blank\" rel=\"noopener\">Model 349<\/a>: es fa servir per presentar la\u00a0<strong>declaraci\u00f3 informativa<\/strong>\u00a0de les operacions de\u00a0<strong>compra\u00a0<\/strong>o\u00a0<strong>venda\u00a0<\/strong>de b\u00e9ns o serveis entre empreses o entitats d'un altre estat membre de la Uni\u00f3 Europea. \u00c9s necessari que l'entitat estigui inscrita en el\u00a0<a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/va_es\/censos-nif-domicilio-fiscal\/quien-debe-estar-censado\/registro-operadores-intracomunitarios.html\" target=\"_blank\" rel=\"noopener\">Registre d'Operadors Intracomunitaris<\/a>\u00a0(ROI) de l'<strong>Ag\u00e8ncia Tribut\u00e0ria<\/strong>.<\/li><\/ul><pre>\u00a0<\/pre><\/div><\/div><\/div><div class=\"views-row views-row-3 views-row-odd views-row-last\"><div class=\"views-field views-field-field-subtitols\"><div id=\"rec9\"><h2 id=\"rec3\">Impost de Societats (IS)<\/h2><\/div><\/div><div class=\"views-field views-field-field-continguts\"><div class=\"field-content\"><p>Per acabar, tamb\u00e9 s\u2019ha de presentar la\u00a0<strong>declaraci\u00f3 de l\u2019Impost de Societats<\/strong>\u00a0(IS), <a href=\"https:\/\/suport.fundesplai.org\/blog\/fiscal\/aprovat-model-200-impost-societats-2022\/\" target=\"_blank\" rel=\"noopener\">model 200<\/a>, de les entitats que finalitzen el seu exercici a 31 de desembre, quan l\u2019entitat n\u2019estigui obligada. Aix\u00f2 dependr\u00e0 del seu<strong> r\u00e8gim fiscal<\/strong>:<\/p><ul><li>Entitats en el r\u00e8gim fiscal de la\u00a0<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2002-25039\" target=\"_blank\" rel=\"noopener\">Llei 49\/2002, 23 de desembre<\/a>\u00a0(fundacions i associacions\u00a0<a href=\"https:\/\/suport.fundesplai.org\/blog\/juridic\/associacio-declarada-utilitat-publica\/\">Declarades d\u2019Utilitat P\u00fablica<\/a>, b\u00e0sicament), ho han de presentar sempre.<\/li><li>Organitzacions en el\u00a0<strong>r\u00e8gim fiscal parcialment\u00a0<\/strong>exemptes (totes les entitats no lucratives que no estiguin en el r\u00e8gim anterior): ho han de presentar sempre que superin el llindar del volum d\u2019ingressos anual de 75.000 euros, o b\u00e9 quan realitzin activitats econ\u00f2miques (venda de b\u00e9ns o serveis), independentment del seu\u00a0<strong>volum d\u2019ingressos<\/strong>.<\/li><\/ul><p>Font: redactat per l\u2019equip de<strong>\u00a0Suport Tercer Sector<\/strong>\u00a0a\u00a0<a href=\"https:\/\/xarxanet.org\/economic\/recursos\/mes-de-juliol-quins-impostos-shan-de-presentar\" target=\"_blank\" rel=\"noopener\">Xarxanet<\/a>.<\/p><\/div><\/div><\/div>","_et_gb_content_width":"","footnotes":"","_members_access_role":[],"_members_access_error":""},"categories":[275],"tags":[665],"ppma_author":[],"class_list":["post-36140","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-juridico","tag-normativa-entitat-es"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>La llei estatal d&#039;economia social incorpora l&#039;empresa social com a nova figura jur\u00eddica - Suport Tercer Sector - Fundesplai<\/title>\n<meta name=\"description\" content=\"Con\u00e8ixer els canvis que introdueix la nova llei d&#039;economia social \u00e9s clau perqu\u00e8 les entitats del sector puguin adaptar-se correctament al nou marc normatiu.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/suport.fundesplai.org\/es\/blog-es\/juridico\/la-llei-estatal-deconomia-social-incorpora-lempresa-social-com-a-nova-figura-juridica\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La llei estatal d&#039;economia social incorpora l&#039;empresa social com a nova figura jur\u00eddica - Suport Tercer Sector - Fundesplai\" \/>\n<meta property=\"og:description\" content=\"Con\u00e8ixer els canvis que introdueix la nova llei d&#039;economia social \u00e9s clau perqu\u00e8 les entitats del sector puguin adaptar-se correctament al nou marc normatiu.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/suport.fundesplai.org\/es\/blog-es\/juridico\/la-llei-estatal-deconomia-social-incorpora-lempresa-social-com-a-nova-figura-juridica\/\" \/>\n<meta property=\"og:site_name\" content=\"Suport Tercer Sector - Fundesplai\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Fundesplai\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-05-11T09:32:20+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-04T09:56:56+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/suport.fundesplai.org\/wp-content\/uploads\/2023\/06\/estrategia-espanyola-economia-social.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1888\" \/>\n\t<meta property=\"og:image:height\" content=\"900\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"aina.galceran\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@suport_org\" \/>\n<meta name=\"twitter:site\" content=\"@suport_org\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"aina.galceran\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/suport.fundesplai.org\\\/es\\\/blog-es\\\/juridico\\\/la-llei-estatal-deconomia-social-incorpora-lempresa-social-com-a-nova-figura-juridica\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/suport.fundesplai.org\\\/es\\\/blog-es\\\/juridico\\\/la-llei-estatal-deconomia-social-incorpora-lempresa-social-com-a-nova-figura-juridica\\\/\"},\"author\":{\"name\":\"aina.galceran\",\"@id\":\"https:\\\/\\\/suport.fundesplai.org\\\/es\\\/#\\\/schema\\\/person\\\/2902d6069eec22bcad2830df54b34376\"},\"headline\":\"La llei estatal d&#8217;economia social incorpora l&#8217;empresa social com a nova figura jur\u00eddica\",\"datePublished\":\"2026-05-11T09:32:20+00:00\",\"dateModified\":\"2026-08-04T09:56:56+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/suport.fundesplai.org\\\/es\\\/blog-es\\\/juridico\\\/la-llei-estatal-deconomia-social-incorpora-lempresa-social-com-a-nova-figura-juridica\\\/\"},\"wordCount\":802,\"publisher\":{\"@id\":\"https:\\\/\\\/suport.fundesplai.org\\\/es\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/suport.fundesplai.org\\\/es\\\/blog-es\\\/juridico\\\/la-llei-estatal-deconomia-social-incorpora-lempresa-social-com-a-nova-figura-juridica\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/suport.fundesplai.org\\\/wp-content\\\/uploads\\\/2023\\\/06\\\/estrategia-espanyola-economia-social.png\",\"keywords\":[\"normativa entitat\"],\"articleSection\":[\"Jur\u00eddico\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/suport.fundesplai.org\\\/es\\\/blog-es\\\/juridico\\\/la-llei-estatal-deconomia-social-incorpora-lempresa-social-com-a-nova-figura-juridica\\\/\",\"url\":\"https:\\\/\\\/suport.fundesplai.org\\\/es\\\/blog-es\\\/juridico\\\/la-llei-estatal-deconomia-social-incorpora-lempresa-social-com-a-nova-figura-juridica\\\/\",\"name\":\"La llei estatal d'economia social incorpora l'empresa social com a nova figura jur\u00eddica - Suport Tercer Sector - Fundesplai\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/suport.fundesplai.org\\\/es\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/suport.fundesplai.org\\\/es\\\/blog-es\\\/juridico\\\/la-llei-estatal-deconomia-social-incorpora-lempresa-social-com-a-nova-figura-juridica\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/suport.fundesplai.org\\\/es\\\/blog-es\\\/juridico\\\/la-llei-estatal-deconomia-social-incorpora-lempresa-social-com-a-nova-figura-juridica\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/suport.fundesplai.org\\\/wp-content\\\/uploads\\\/2023\\\/06\\\/estrategia-espanyola-economia-social.png\",\"datePublished\":\"2026-05-11T09:32:20+00:00\",\"dateModified\":\"2026-08-04T09:56:56+00:00\",\"description\":\"Con\u00e8ixer els canvis que introdueix la nova llei d'economia social \u00e9s clau perqu\u00e8 les entitats del sector puguin adaptar-se correctament al nou marc normatiu.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/suport.fundesplai.org\\\/es\\\/blog-es\\\/juridico\\\/la-llei-estatal-deconomia-social-incorpora-lempresa-social-com-a-nova-figura-juridica\\\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/suport.fundesplai.org\\\/es\\\/blog-es\\\/juridico\\\/la-llei-estatal-deconomia-social-incorpora-lempresa-social-com-a-nova-figura-juridica\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/suport.fundesplai.org\\\/es\\\/blog-es\\\/juridico\\\/la-llei-estatal-deconomia-social-incorpora-lempresa-social-com-a-nova-figura-juridica\\\/#primaryimage\",\"url\":\"https:\\\/\\\/suport.fundesplai.org\\\/wp-content\\\/uploads\\\/2023\\\/06\\\/estrategia-espanyola-economia-social.png\",\"contentUrl\":\"https:\\\/\\\/suport.fundesplai.org\\\/wp-content\\\/uploads\\\/2023\\\/06\\\/estrategia-espanyola-economia-social.png\",\"width\":1888,\"height\":900,\"caption\":\"estrategia-espanyola-economia-social\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/suport.fundesplai.org\\\/es\\\/blog-es\\\/juridico\\\/la-llei-estatal-deconomia-social-incorpora-lempresa-social-com-a-nova-figura-juridica\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Inici\",\"item\":\"https:\\\/\\\/suport.fundesplai.org\\\/es\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Blog\",\"item\":\"https:\\\/\\\/suport.fundesplai.org\\\/es\\\/blog-es\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Jur\u00eddico\",\"item\":\"https:\\\/\\\/suport.fundesplai.org\\\/es\\\/blog-es\\\/juridico\\\/\"},{\"@type\":\"ListItem\",\"position\":4,\"name\":\"La llei estatal d&#8217;economia social incorpora l&#8217;empresa social com a nova figura jur\u00eddica\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/suport.fundesplai.org\\\/es\\\/#website\",\"url\":\"https:\\\/\\\/suport.fundesplai.org\\\/es\\\/\",\"name\":\"Suport Tercer Sector - Fundesplai\",\"description\":\"Gesti\u00f3n de asociaciones y fundaciones\",\"publisher\":{\"@id\":\"https:\\\/\\\/suport.fundesplai.org\\\/es\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/suport.fundesplai.org\\\/es\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/suport.fundesplai.org\\\/es\\\/#organization\",\"name\":\"Suport Tercer Sector de Fundesplai per entitats i associacions\",\"url\":\"https:\\\/\\\/suport.fundesplai.org\\\/es\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/suport.fundesplai.org\\\/es\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/suport.fundesplai.org\\\/wp-content\\\/uploads\\\/2019\\\/08\\\/lgo-suport-tercer-sector-fe-2.png\",\"contentUrl\":\"https:\\\/\\\/suport.fundesplai.org\\\/wp-content\\\/uploads\\\/2019\\\/08\\\/lgo-suport-tercer-sector-fe-2.png\",\"width\":300,\"height\":141,\"caption\":\"Suport Tercer Sector de Fundesplai per entitats i associacions\"},\"image\":{\"@id\":\"https:\\\/\\\/suport.fundesplai.org\\\/es\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/Fundesplai\\\/\",\"https:\\\/\\\/x.com\\\/suport_org\",\"https:\\\/\\\/www.instagram.com\\\/fundesplai\\\/\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/fundesplai\",\"https:\\\/\\\/www.youtube.com\\\/channel\\\/UCGaevIfQeecUHeWq1m-WLYw\",\"https:\\\/\\\/ca.wikipedia.org\\\/wiki\\\/Fundaci\u00f3_Catalana_de_l'Esplai\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/suport.fundesplai.org\\\/es\\\/#\\\/schema\\\/person\\\/2902d6069eec22bcad2830df54b34376\",\"name\":\"aina.galceran\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/85207edde0725a27fe22372aca83128037136e9f5d656afa91335eca14c0a5d3?s=96&d=monsterid&r=gb57b41351e32a6e96c0f54188c8bf917\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/85207edde0725a27fe22372aca83128037136e9f5d656afa91335eca14c0a5d3?s=96&d=monsterid&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/85207edde0725a27fe22372aca83128037136e9f5d656afa91335eca14c0a5d3?s=96&d=monsterid&r=g\",\"caption\":\"aina.galceran\"},\"url\":\"https:\\\/\\\/suport.fundesplai.org\\\/es\\\/author\\\/aina-galceran\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"La llei estatal d'economia social incorpora l'empresa social com a nova figura jur\u00eddica - Suport Tercer Sector - Fundesplai","description":"Con\u00e8ixer els canvis que introdueix la nova llei d'economia social \u00e9s clau perqu\u00e8 les entitats del sector puguin adaptar-se correctament al nou marc normatiu.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/suport.fundesplai.org\/es\/blog-es\/juridico\/la-llei-estatal-deconomia-social-incorpora-lempresa-social-com-a-nova-figura-juridica\/","og_locale":"es_ES","og_type":"article","og_title":"La llei estatal d'economia social incorpora l'empresa social com a nova figura jur\u00eddica - Suport Tercer Sector - Fundesplai","og_description":"Con\u00e8ixer els canvis que introdueix la nova llei d'economia social \u00e9s clau perqu\u00e8 les entitats del sector puguin adaptar-se correctament al nou marc normatiu.","og_url":"https:\/\/suport.fundesplai.org\/es\/blog-es\/juridico\/la-llei-estatal-deconomia-social-incorpora-lempresa-social-com-a-nova-figura-juridica\/","og_site_name":"Suport Tercer Sector - Fundesplai","article_publisher":"https:\/\/www.facebook.com\/Fundesplai\/","article_published_time":"2026-05-11T09:32:20+00:00","article_modified_time":"2026-08-04T09:56:56+00:00","og_image":[{"width":1888,"height":900,"url":"https:\/\/suport.fundesplai.org\/wp-content\/uploads\/2023\/06\/estrategia-espanyola-economia-social.png","type":"image\/png"}],"author":"aina.galceran","twitter_card":"summary_large_image","twitter_creator":"@suport_org","twitter_site":"@suport_org","twitter_misc":{"Escrito por":"aina.galceran","Tiempo de lectura":"4 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/suport.fundesplai.org\/es\/blog-es\/juridico\/la-llei-estatal-deconomia-social-incorpora-lempresa-social-com-a-nova-figura-juridica\/#article","isPartOf":{"@id":"https:\/\/suport.fundesplai.org\/es\/blog-es\/juridico\/la-llei-estatal-deconomia-social-incorpora-lempresa-social-com-a-nova-figura-juridica\/"},"author":{"name":"aina.galceran","@id":"https:\/\/suport.fundesplai.org\/es\/#\/schema\/person\/2902d6069eec22bcad2830df54b34376"},"headline":"La llei estatal d&#8217;economia social incorpora l&#8217;empresa social com a nova figura jur\u00eddica","datePublished":"2026-05-11T09:32:20+00:00","dateModified":"2026-08-04T09:56:56+00:00","mainEntityOfPage":{"@id":"https:\/\/suport.fundesplai.org\/es\/blog-es\/juridico\/la-llei-estatal-deconomia-social-incorpora-lempresa-social-com-a-nova-figura-juridica\/"},"wordCount":802,"publisher":{"@id":"https:\/\/suport.fundesplai.org\/es\/#organization"},"image":{"@id":"https:\/\/suport.fundesplai.org\/es\/blog-es\/juridico\/la-llei-estatal-deconomia-social-incorpora-lempresa-social-com-a-nova-figura-juridica\/#primaryimage"},"thumbnailUrl":"https:\/\/suport.fundesplai.org\/wp-content\/uploads\/2023\/06\/estrategia-espanyola-economia-social.png","keywords":["normativa entitat"],"articleSection":["Jur\u00eddico"],"inLanguage":"es"},{"@type":"WebPage","@id":"https:\/\/suport.fundesplai.org\/es\/blog-es\/juridico\/la-llei-estatal-deconomia-social-incorpora-lempresa-social-com-a-nova-figura-juridica\/","url":"https:\/\/suport.fundesplai.org\/es\/blog-es\/juridico\/la-llei-estatal-deconomia-social-incorpora-lempresa-social-com-a-nova-figura-juridica\/","name":"La llei estatal d'economia social incorpora l'empresa social com a nova figura jur\u00eddica - Suport Tercer Sector - Fundesplai","isPartOf":{"@id":"https:\/\/suport.fundesplai.org\/es\/#website"},"primaryImageOfPage":{"@id":"https:\/\/suport.fundesplai.org\/es\/blog-es\/juridico\/la-llei-estatal-deconomia-social-incorpora-lempresa-social-com-a-nova-figura-juridica\/#primaryimage"},"image":{"@id":"https:\/\/suport.fundesplai.org\/es\/blog-es\/juridico\/la-llei-estatal-deconomia-social-incorpora-lempresa-social-com-a-nova-figura-juridica\/#primaryimage"},"thumbnailUrl":"https:\/\/suport.fundesplai.org\/wp-content\/uploads\/2023\/06\/estrategia-espanyola-economia-social.png","datePublished":"2026-05-11T09:32:20+00:00","dateModified":"2026-08-04T09:56:56+00:00","description":"Con\u00e8ixer els canvis que introdueix la nova llei d'economia social \u00e9s clau perqu\u00e8 les entitats del sector puguin adaptar-se correctament al nou marc normatiu.","breadcrumb":{"@id":"https:\/\/suport.fundesplai.org\/es\/blog-es\/juridico\/la-llei-estatal-deconomia-social-incorpora-lempresa-social-com-a-nova-figura-juridica\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/suport.fundesplai.org\/es\/blog-es\/juridico\/la-llei-estatal-deconomia-social-incorpora-lempresa-social-com-a-nova-figura-juridica\/"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/suport.fundesplai.org\/es\/blog-es\/juridico\/la-llei-estatal-deconomia-social-incorpora-lempresa-social-com-a-nova-figura-juridica\/#primaryimage","url":"https:\/\/suport.fundesplai.org\/wp-content\/uploads\/2023\/06\/estrategia-espanyola-economia-social.png","contentUrl":"https:\/\/suport.fundesplai.org\/wp-content\/uploads\/2023\/06\/estrategia-espanyola-economia-social.png","width":1888,"height":900,"caption":"estrategia-espanyola-economia-social"},{"@type":"BreadcrumbList","@id":"https:\/\/suport.fundesplai.org\/es\/blog-es\/juridico\/la-llei-estatal-deconomia-social-incorpora-lempresa-social-com-a-nova-figura-juridica\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Inici","item":"https:\/\/suport.fundesplai.org\/es\/"},{"@type":"ListItem","position":2,"name":"Blog","item":"https:\/\/suport.fundesplai.org\/es\/blog-es\/"},{"@type":"ListItem","position":3,"name":"Jur\u00eddico","item":"https:\/\/suport.fundesplai.org\/es\/blog-es\/juridico\/"},{"@type":"ListItem","position":4,"name":"La llei estatal d&#8217;economia social incorpora l&#8217;empresa social com a nova figura jur\u00eddica"}]},{"@type":"WebSite","@id":"https:\/\/suport.fundesplai.org\/es\/#website","url":"https:\/\/suport.fundesplai.org\/es\/","name":"Suport Tercer Sector - Fundesplai","description":"Gesti\u00f3n de asociaciones y fundaciones","publisher":{"@id":"https:\/\/suport.fundesplai.org\/es\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/suport.fundesplai.org\/es\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/suport.fundesplai.org\/es\/#organization","name":"Suport Tercer Sector de Fundesplai per entitats i associacions","url":"https:\/\/suport.fundesplai.org\/es\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/suport.fundesplai.org\/es\/#\/schema\/logo\/image\/","url":"https:\/\/suport.fundesplai.org\/wp-content\/uploads\/2019\/08\/lgo-suport-tercer-sector-fe-2.png","contentUrl":"https:\/\/suport.fundesplai.org\/wp-content\/uploads\/2019\/08\/lgo-suport-tercer-sector-fe-2.png","width":300,"height":141,"caption":"Suport Tercer Sector de Fundesplai per entitats i associacions"},"image":{"@id":"https:\/\/suport.fundesplai.org\/es\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Fundesplai\/","https:\/\/x.com\/suport_org","https:\/\/www.instagram.com\/fundesplai\/","https:\/\/www.linkedin.com\/company\/fundesplai","https:\/\/www.youtube.com\/channel\/UCGaevIfQeecUHeWq1m-WLYw","https:\/\/ca.wikipedia.org\/wiki\/Fundaci\u00f3_Catalana_de_l'Esplai"]},{"@type":"Person","@id":"https:\/\/suport.fundesplai.org\/es\/#\/schema\/person\/2902d6069eec22bcad2830df54b34376","name":"aina.galceran","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/secure.gravatar.com\/avatar\/85207edde0725a27fe22372aca83128037136e9f5d656afa91335eca14c0a5d3?s=96&d=monsterid&r=gb57b41351e32a6e96c0f54188c8bf917","url":"https:\/\/secure.gravatar.com\/avatar\/85207edde0725a27fe22372aca83128037136e9f5d656afa91335eca14c0a5d3?s=96&d=monsterid&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/85207edde0725a27fe22372aca83128037136e9f5d656afa91335eca14c0a5d3?s=96&d=monsterid&r=g","caption":"aina.galceran"},"url":"https:\/\/suport.fundesplai.org\/es\/author\/aina-galceran\/"}]}},"authors":[{"term_id":918,"user_id":416,"is_guest":0,"slug":"aina-galceran","display_name":"aina.galceran","avatar_url":"https:\/\/secure.gravatar.com\/avatar\/85207edde0725a27fe22372aca83128037136e9f5d656afa91335eca14c0a5d3?s=96&d=monsterid&r=g","author_category":"","first_name":"","last_name":"","user_url":"","job_title":"","description":""}],"_links":{"self":[{"href":"https:\/\/suport.fundesplai.org\/es\/wp-json\/wp\/v2\/posts\/36140","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/suport.fundesplai.org\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/suport.fundesplai.org\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/suport.fundesplai.org\/es\/wp-json\/wp\/v2\/users\/416"}],"replies":[{"embeddable":true,"href":"https:\/\/suport.fundesplai.org\/es\/wp-json\/wp\/v2\/comments?post=36140"}],"version-history":[{"count":3,"href":"https:\/\/suport.fundesplai.org\/es\/wp-json\/wp\/v2\/posts\/36140\/revisions"}],"predecessor-version":[{"id":37298,"href":"https:\/\/suport.fundesplai.org\/es\/wp-json\/wp\/v2\/posts\/36140\/revisions\/37298"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/suport.fundesplai.org\/es\/wp-json\/wp\/v2\/media\/21979"}],"wp:attachment":[{"href":"https:\/\/suport.fundesplai.org\/es\/wp-json\/wp\/v2\/media?parent=36140"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/suport.fundesplai.org\/es\/wp-json\/wp\/v2\/categories?post=36140"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/suport.fundesplai.org\/es\/wp-json\/wp\/v2\/tags?post=36140"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/suport.fundesplai.org\/es\/wp-json\/wp\/v2\/ppma_author?post=36140"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}